CSTA/7/2022 of SHRI NAZHAR AHMED Vs COMMISSIONER OF CUSTOMS on 9 July 2026

HC-KAR

NC: 2026:KHC:34811-DB

CSTA No. 7 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF JULY, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

C.S.T.A. No. 7 OF 2022

BETWEEN:

SHRI NAZHAR AHMED

S/O MOULANA FAKARDRI ABDUL KADIR BASHA

AGED ABOUT 41 YEARS

MOULANA MANZIL

MUSLIM MOHALLA

SHIROOR, KUNDAPURA

UDUPI-576124.

…APPELLANT

(BY SRI. HIREMATH SIDDALINGAYYA SHARANAYYA, ADV. -ABSENT)

AND:

COMMISSIONER OF CUSTOMS

CENTRAL REVENUE BUILDING

QUEEN’S ROAD

BANGALORE-560001.

…RESPONDENT

(BY SRI. UNNIKRISHNAN, ADV.)

THIS APPEAL IS FILED UNDER SEC.130(A) OF THE CUSTOMS

ACT, PRAYING TO (I) TO DECIDE THE SUBSTANTIAL QUESTIONS OF

LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT; (II) TO SET

ASIDE THE FINAL ORDER NO. 20034/2022 DATED 15/02/2022

PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE

TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU VIDE ANNEXURE-A

AND ETC.

THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

Digitally signed by

NANJUNDACHARI

Location: High

Court of

Karnataka

HC-KAR

NC: 2026:KHC:34811-DB

CSTA No. 7 of 2022

CORAM:

HON'BLE MR. JUSTICE S.G.PANDIT

AND

HON'BLE DR. JUSTICE K.MANMADHA RAO